Answer :
Answer:
Debit to Merchandise and Credit to Cash / Accounts Payable
Explanation:
IAS 2 requires cost of inventory to include the purchase costs and other costs attributable in putting the inventory in the location and condition intended by for sale by management. The freight costs are included in the cost of Inventory.
The Journal would be as follows :
Merchandise (debit)
Cash / Accounts Payable (credit)